Building and Other Construction Workers' Welfare Cess Act : Furnishing of returns. Indian Bare Acts :

Building and Other Construction Workers' Welfare Cess Act,1996

Act No : 28

Section : Furnishing of returns.

4. Furnishing of returns. (1) Every employer shall furnish such return to such officer or authority, in such manner and at such time as may be prescribed. (2) If any person carrying on the building or other construction work, liable to pay the cess under section 3, falls to furnish any return under sub-section (1), the officer or the authority shall give a notice requiring such person to furnish such return before such date as may be specified. in the notice.